[grazzhoppa]

I found these in a store called Big Lots, which is a smaller discount store a la Walmart.
 
Polaroid PHP360 was $10.
 
The Panasonics are $30-$40.  What's attractive about the RP-HTX7 is the build quality - it has a full metal headband that will not snap or break.  The sound quality is also excellent for the price.  Rated 8.5/10 from this review thread.
 
As far as I can hear, the Polaroid branded ones have the same drivers as the Panasonics.  The cable is different - Polaroid has a microphone in the cable.
 
Pictures:

 

 

 

 

 

 

 

[jackwess]

Polaroid Aviators, inspired by skullcandy. 

Good find. 

 

[ThinkAwesome]

Can I find these online anywhere? I'd love to do a comparison against the HTX7's for you guys. If these sound anything like the HTX-7's, we might have a new ultra budget king. 

 

[djray]

Just stumbled across a pair of these on Craigslist. Didn't purchase, but the seller was listing them for $5.

I previously owned the Panasonic HTX7 and they really lacked in the mids, so that's why I didn't jump on these even at $5.